Private Company Council (PCC)

2014 PCC Meeting schedule


The PCC meetings will be video-webcast live at www.fasb.org.

Those interested in observing the meeting in person must reserve a seat in advance, as seating is limited.
  • Tuesday, January 28, 2014 (Norwalk)
  • Tuesday, April 29, 2014 (Norwalk)
  • Tuesday, July 15, 2014 (Norwalk)
  • Tuesday, September 16, 2014 (Norwalk) 
  • Thursday, December 11, 2014 (Norwalk)
     

2013/2014 PCC OUTREACH MEETINGS

  • Thursday, July, 10, 2014 Town Hall Meeting (Bellagio, Las Vegas, NV)
    Download Audio
  • Thursday, May 8, 2014 Town Hall Meeting (University of Washington, Seattle, WA)
    Download Audio
  • Monday, November 4, 2013 Town Hall Meeting (Ohio State University, Columbus, OH)
    Download Audio


Meeting Materials


Tuesday, July 15, 2014
Tuesday, April 29, 2014
Tuesday, January 28, 2014
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 3
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1, Supplement No. 2
    • PCC Issue No. 13-03B, "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Combined Instruments Approach," Issue Summary No. 1, Supplement No. 2.
  • Media Meeting Recap
  • Minutes

Tuesday, November 12, 2013

Monday, September 30, 2013 and Tuesday, October 1, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01A, "Accounting for Identifiable Intangible Assets in a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-01B, "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 1
    • PCC Issue No. 13-01B, "Accounting for Goodwill Subsequent to a Business Combination," Issue Summary No. 1, Supplement No. 2 (Common Issues)
    • PCC Issue No. 13-03, "Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1, Supplement No. 1 
  • Minutes

Monday, July 15 and Tuesday, July 16, 2013
  • Agenda
  • Issue Summaries
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1 REVISED
    • PCDMF Memo 2, Invitation to Comment, Comment Letter Analysis
    • PCDMF Memo 3, Invitation to Comment, Guide Deliberations and Decision
  • Minutes

Monday, May 6 and Tuesday, May 7, 2013
  • Agenda
  • Issue Summaries
    • Private Company Council (PCC) Issue No. 1, "Accounting for Identifiable Intangible Assets in a Business Combination and Subsequent Accounting for Goodwill," Issue Summary No. 1
    • PCC Issue No. 13-02, "Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements," Issue Summary No. 1
    • PCC Issue No. 13-03, "Accounting for Receive-Variable, Pay-Fixed Interest Rate Swaps," Issue Summary No. 1
       
Tuesday, February 12, 2013
Thursday, December 6, 2012